ROY & TITCOMB, INC.,
v.
UNITED STATES

U.S. | 1931-01-26
No. 412
282 U.S. 811 Supreme Court of the United States (1931) Positive Treatment
Cited by 5 cases
Per_curiam
Per Curiam:

Per Curiam:

Judgment affirmed.-,.,) (1) Stange v. United States, ante, p. 270; Aiken, Administratrix, v. Burnet, Commissioner of Internal Revenue, ante, p. 277; W. P. Brown & Sons Lumber Company v. Burnet, Commissioner of Internal Revenue, ante, p. 283; Burnet, Commissioner of Internal Revenue, v. Chicago Railway Equipment Co., ante, p. 295. (2) Graham v. Goodcell, ante, p. 409; Mascot Oil Company , Inc., v. United States ante, p. 434.

Mr. Sidney P. Simpson, with whom Messrs. A. C. Rearick and Theodore B. Benson were on the brief, for petitioner. Assistant Attorney General Rugg, with whom Solicitor General Thacher and: Messrs. Claude R. Branch, Special Assistant to the Attorney General, Lisle A. Smith, Bradley B. Gilman, and Erwin N. Griswold were on the brief, for the United States.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

  • Cont'l Baking Co. v. Woodring, 286 U.S. 352 (U.S. 1932)
    …628, 633, 634; Chicago, R. I. & P. Ry. Co. v. Arkansas, 219 U. S. 453; Chesapeake & Ohio Ry. Co. v. Conley, 230 U. S. 513, 522; St. Louis, I. M. & S. Ry. Co. v. Arkansas, 240 U. S. 518, 521; Wilson v. New, 243 U. S. 332, 341, 354; Clark v. Maxwell, 282 U. S. 811; Chicago, R. I. & P. Ry. Co. v. United States, 284 U. S. 80, 93. No controlling considerations have been presented to overcome the presumption attaching to the legislative action in this case in fixing the radius of the zone for the purpose of estab…
  • United States v. S. Lumber Co., 51 F.2d 956 (8th Cir. 1931)
    …on Works v. Brock (D. C.) 38 F.(2d) 816; Washington Coal & Coke Co. v. Heiner (D. C.) 42 F.(2d) 681; Solomon v. Heiner (D. C.) 43 F.(2d) 592; Sabin v. United States (Ct. Cl.) 44 F.(2d) 70; Roy & Titcomb v. United States (Ct. Cl.) 39 F.(2d) 753; Id., 282 U. S. 811, 51 S. Ct. 197, 75 L. Ed.-. It was clearly the intention of the parties that the statutory limitation as to five years for determination, assessment, and collection of taxes should be waived. [*961] Does the fact that the assessments here were made…
  • Crown Willamette Paper Co. v. McLAUGHLIN, 81 F.2d 365 (9th Cir. 1936)
    …286, 51 S.Ct. 140, 75 L.Ed. 343; Aiken v. Burnet, 282 U.S. 277, 282, 51 S.Ct. 148, 75 L.Ed. 339; Stange v. United States, 282 U.S. 270, 276, 51 S.Ct. 145, 75 L.Ed. 335; Roy & Titcomb, Inc., v. United States (Ct. Cl.) 39 F.(2d) 753, 755, affirmed in 282 U. S. 811, 51 S.Ct. 197, 75 L.Ed. 727; Pacific Coast Steel Co. v. MacLaughlin (C.C.A.9) 61 F.(2d) 73, 77. This is true, notwithstanding these assessments were made prior to the execution of the waivers. W. P. Brown & Sons Lumber Co. v. Burnet, supra; Roy & Ti…

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